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Depreciable Cost
The cost of a fixed asset minus its salvage value, representing the total amount that can be depreciated over its useful life.
Constant Percentage
A fixed rate applied uniformly across a set of variables or values, often used in finance and mathematics.
Salvage Value
The estimated resale value of an asset at the end of its useful life, often considered for depreciation calculations.
Depreciation
Depreciation is the systematic allocation of the cost of a tangible asset over its useful life to reflect its decrease in value due to wear and tear, age, or obsolescence.
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